acca p1常见考点 历年考题经典题型解析-凯发体育app下载

凯发体育app下载

acca p1常见考点 历年考题经典题型解析
作者:admin 发布时间:2017-06-02 10:54

亲爱的acca小伙伴们,6月份考试即将来临,泽稷教育为大家整理了p1常见的考点及相应的历年考题经典题型,建议大家再考前把这些题目与相应的考官文章复习一遍,巩固复习。祝大家顺利通过考试!

part a corporate governance

1.考核一个sound cg相关的特征:

·d12 q2a 10分;

·d10 q1c(i)10分

2.agency theory:

·j16 q2(b)9分;

·d13 q2b 2分;

·j12 q1d 10分,考核agency relationship

·j10 q1c 10分,考核agency relationship

3.stakeholder theory

·j16 q1(a)(ii)4分

·j15 q2c 7分

·d14 q1a 7分

·d12 q4b c 15分

4.stakeholder的分类:

·见考官文章all about stakeholders;

·voluntary/involuntary:自主参与/被动参与影响(j10 q1a 12分)

5.stakeholder claims

·march 2017 q1(d):shareholders

·j 16 q1(a)(i): mendelow(9分);

·j15 q2c 8分;

·d14 q1a 7分

·j10 q1b 10分:trade unions

·j15 q2a 7分;j14 q1c 10分;d10 q1a 12分:institutional shareholders

6.transaction cost theory

7.fiduciary duty

·march 2017 q1(d)(i)8分

·j13 q3b 7分

8.no conflict of interest

·j16 q2(a)8分

9.principles of good cg:11个principles定义重点掌握

·j16 q1(d)(i)6分;

·d14 q1d(ii)6分;

·j14 q1a 9分;

·j13 q1d(i)6分;

·d12 q2c 7分;

·j12 q1d(i)3分,和sth mapping结合,共7分;

·j11 q3b 8分

10.value for money(3es):

·j16 q1(d)(ii)9分

11.public sector governance:

·考官文章:public sector governance–part 1&part 2

12.principle-based cg vs.rules-based cg

·d13 q2ac 15分;

·j13 q4a 7分考核’code of corporate governance;

·d12 q2b 8分、d11 q2a 12分考核两种方法的区别

13.chairman vs.ceo:

·d14 q3a 10分,

·d11 q2b 8分,

·j11 q1d(i)8分

14.insider systems(family companies):

·j15 q1a 10分考核family-owned company和publicly listed company cg的不同;

·j12 q4a 10分考核family co.上市,

·j10 q4a 10分

15.4个committee:nomination,remuneration,audit,risk

16.institutional shareholder,trade union,company secretary

17.cpd:

·j16 q3(a)10分;

·d14 q4c 6分/j12 q4b 8分:考核cpd

18.induction program,board diversity

19.disclosure

·march 2017 q3(c)10分:disclosure principles a brief to shareholders

20.csr

·d13 q3c 9分

21.public sector cg

·d15 q1ab 18分;

·d14 q2ab 19分

·见考官文章‘non corporate’corporate governance、public sector governance

22.public sector cg与其他cg

·d15 q1(a)考核listed company和public sector cg的不同:6分;(b)考核public sector和large listed public company中ceo薪酬的不同:10分

23.board of directors

·march 2017 q3(a)7分:responsibilities of the board responsibilities of the board

·d13 q4a 8分

24.directors‘remuneration

·d13 q1c 10分,

·j13 q4b8分,

·d11 q3a 10分

25.ned

·见考官文章:independence as a concept in corporate governance

·j12 q2a 8分考核ned的独立性

·j15q1d(i)8分(4 role):考核non-executive chairman的benefits

·challenge&contribute to strategy

·scrutinise performance&repory–audit committee

o march 2017 q1(b)6分:explain why the audit committee should review the internal audit report before it goes to the executive board.

o j15 q3 25分;

o j13 q2b 12分;

o j11 q3c 8分

·risk management and control–risk committee

o march 2017 q4(b)12分

o march 2017 q3(a)7分

o d15 q3 a 10分;

o j12 q2 bc 17分

·people–nomination/remuneration committee

o d13 q3a 8分nomination committee;

26.diversifying the board

·见考官文章diversifying the board;

·d13 q3b 8分

27.others

·d11 q3c 5分proxy voting,

·j11q1c 8分agm vs.egm,

·d10 q3c 10分contents of a‘best practice’cg report

28.unitary&two-tier board structure

·j12 q4c 7分

29.governance disclosures

·j14 q2c 9分、4c 9分

·d11 q1b 10分

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